The Resource Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)

Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)

Label
Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
Title
Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
Creator
Subject
Language
eng
Summary
This article outlines the Dutch dividend tax system and the effect of the interposition of an intermediate holding company. It discusses the various Dutch abuse-of-law doctrines and the ways in which the Dutch tax authorities could invoke these doctrines and discusses the specific anti-dividend stripping legislation that was approved by Dutch parliament in 2002
Citation source
In: Intertax. - The Hague. - Vol. 32 (2004),
http://library.link/vocab/creatorName
Merks, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • dividend withholding tax
  • dividend stripping
  • holding company
  • abuse of law
Label
Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
Instantiates
Publication
Label
Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
Publication

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